NSSF Changes Effective Feb. 2026
In line with the Third Schedule of the Kenya NSSF Act No. 45 of 2013, effective 01.02.2026 (Year 4 NSSF Contribution rates), the NSSF LEL increases from...
For Kenya income tax returns (both individual and non-individual) covering the 2025 tax year (submitted via iTax), KRA will now cross-check declared revenues and costs against electronic sources. The validation...
1) Context & Effective dates
What changed
The Finance Act, 2025 was signed on 26 June 2025. It revises multiple statutes: the Income Tax Act (ITA), VAT Act, Excise Duty Act (EDA),...
- The Kenya Tax Laws (Amendment) Act, 2024
It was enacted on 27th Dec. 2024 and the following employment income taxation (PAYE) changes became effective from the PAYE period Dec. 2024...
In Oct. 2023, three new Kenyan health laws, the Social Health Insurance Act, Digital Health Act, and Primary Health Care Act, were enacted to replace NHIF. Additionally, the Social Health...
Effective 1st July 2023, the Government, through the Kenya Finance Act 2023 (“the Act”), has introduced new PAYE bands for monthly incomes above KES. 500,000.
Also effective from 1st July 2023,...
Effective 1st July 2023, the Government, through the Kenya Finance Act 2023 (“the Act”), has zero-rated the exportation of taxable services, by amending the Second Schedule of the Kenya VAT...
There have been legal impediments since the National Social Security Fund (NSSF) Act No. 45 of 2013 (“the Act”) was enacted in Dec. 2013, giving rise to new NSSF rates.
In...
The Government, through the Kenya Tax Laws (Amendment) Act 2020, revised the individual monthly Pay-As-You-Earn (PAYE) tax brackets and increased the monthly personal relief with effect from April 2020. Through...
In the wake of the Covid-19 crisis and with an aim to protect jobs in the economy and also provide some certainty for employers, Kenya's President Uhuru Kenyatta directed the...
